Abstract: Remarkable results were achieved in Taiwan rich and beautiful village construction.Based on the analysis of the policy content and effects of Taiwan rich and beautiful villages,the policy has some characteristics,such as balance between efficiency and fairness,people-oriented idea,enhancement of cultural values,effectiveness of grass-roots organizations and large-scale agricultural land management.And some enlightenment from the policy were obtained to Fujian new rural construction,including paying attention to the content continuity of the policy with antecedence and foretaste;choosing the mode"interaction from top to bottom" with people-oriented principle;promoting the construction of characteristic industry with sustainable operation;advancing agricultural efficiency with support for agriculture,rural areas and peasants;encouraging the transfer of agricultural land management rights with distinct property right.